The luxury-coupe market may not be the biggest in the industry, but that doesn't mean automakers don't take it seriously. Many of the major players have recently introduced a new coupe model, or at least have one in the works. For 2003, Mercedes-Benz completely redesigned its CLK-Class to more closely resemble its flagship CL-Class coupe, while Infiniti introduced a sporty new coupe variant of its popular G35. Farther along the horizon, word is that BMW, Audi and even Bentley are all developing new coupes.

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Acura's entries in this increasingly crowded market segment are the 3.2 CL and 3.2 CL Type-S. Both share many of the same exterior and interior appointments, but differ in drivetrain and chassis tuning. Where the 3.2 CL leans toward the luxury side of the equation, the performance-oriented Type-S takes on a decidedly sportier edge. For 2003, both models have undergone minor exterior updates that include a more aggressive grille/bumper treatment, revised taillights and new wheels.

Power for both models comes from variants of Acura's aluminum sohc 3.2-liter VTEC V-6. In the standard 3.2 CL, output is a solid 225 bhp at 5600 rpm and 217 lb.-ft. of torque at 4700 rpm. For those demanding additional thrust, the 3.2 CL Type-S raises the bar with performance tuning that produces 260 bhp at 6100 rpm and 232 lb.-ft. of torque from 3500–5500 rpm. This is achieved through use of a larger-diameter throttle body, a dual-stage induction system, low-restriction exhaust, increased compression ratio and high-performance intake valves and camshafts.

Both models share the same sequential SportShift 5-speed automatic transmission, though in a move that's sure to thrill enthusiasts, the 3.2 CL Type-S is now available with a close-ratio 6-speed manual transmission and limited-slip differential. In keeping with its more sporting nature, the Type-S improves on the standard CL's already excellent double-wishbone 4-wheel independent suspension with upgraded shock absorbers, increased damping rates, a stiffer anti-roll bar, larger 17-in. wheels and vehicle stability system. A 4-wheel anti-lock brake system is standard on both models.

Luxury amenities abound within the 3.2 CL's cockpit where nearly every conceivable feature comes standard. The only factory option is Acura's DVD-based GPS navigation system with OnStar ($2150). Otherwise, occupants are treated to everything from heated power leather seats, automatic climate control and a power moonroof to xenon headlights, keyless entry and an Acura/Bose sound system with a 6-disc in-dash CD player. The 3.2 CL Type-S adds perforated leather seats, door panels, steering wheel and a "Type-S" shift knob along with sporty titanium-look interior trim.

With prices starting at $28,200 for the 3.2 CL and $30,550 for the 3.2 CL Type-S, it's hard to overlook the CL's impressive bang-for-buck factor. It offers plenty of interior comfort, a host of standard features and stirring performance. For buyers interested in affordable luxury in a spirited coupe, the 3.2 CL certainly makes a strong argument for consideration.